Executable PHP in files directory - false negative

I encountered the same problem on Drupal 7.98, Security Review module 7.x-1.3. Until I looked at the module code, I couldn’t resolve it. And the solution is simple: here is the new correct file .htaccess:

# Turn off all options we don't need.
Options None
Options +FollowSymLinks

# Set the catch-all handler to prevent scripts from being executed.
SetHandler Drupal_Security_Do_Not_Remove_See_SA_2006_006
<Files *>
  # Override the handler again if we're run later in the evaluation list.
  SetHandler Drupal_Security_Do_Not_Remove_See_SA_2013_003
</Files>

# If we know how to do it safely, disable the PHP engine entirely.
<IfModule mod_php5.c>
  php_flag engine off
</IfModule>
<IfModule mod_php7.c>
  php_flag engine off
</IfModule>
# From PHP 8 there is no number in the module name.
<IfModule mod_php.c>
  php_flag engine off
</IfModule>

I comfirm that your modification is a solution for 7.x-1.3
Thanks, ram32!